Study of factors affecting responsibility accounting at Quy Nhon University, Vietnam
Abstract
Responsibility accounting is a financial system that gathers the results according to different areas and scope by an administrator who is responsible for monitoring and evaluating results according to each department/responsibility center in the organization. With public non-business sections, responsibility centers are formed on the basis of the organizational structure of operation as well as service characteristics in the unit. Responsible accounting is suitable for large-scale units, where the organizational structure is decentralized. Public non-business units in general, and Quy Nhon University in particular are a good environment for responsibility accounting to promote its efficiency. This study uses Cronbach’s Alpha testing tools, EFA analysis, and logic regression to identify factors affecting responsibility accounting at Quy Nhon University. The research results showed that there are 09 groups of factors affecting the responsibility accounting at the University.